Real Time Information (RTI) was rolled out by HM Revenue and Customs (HMRC) as an improved way of reporting information and is by far the most significant change ever made to PAYE. RTI has not actually changed the way PAYE has to be calculated only the means in which the information is reported. As the name 'Real Time Information' suggests this now means you must submit information on or before each time you pay your employees. If you fail to report on time to HMRC you could face penalties and incur fines from HMRC.


The EnrolPay system functionality allows users to submit a test submission before sending the final/real submission to HMRC meaning errors are identified in the test stage before the 'real' submission is made. 


Full Payment Submission (FPS)


The FPS submission is used to tell HMRC about payments to your employees and what deductions you’ve made.You need to include everyone you pay, even if they get less than £113 a week. EnrolPay software includes all employees you have made a payment to in a pay run so you can rest assured you are submitting correct information on your RTI submission.


If you do not pay any employees at all during a whole tax month please refer to the section "If you don’t pay any employees in a tax month"  at the bottom of this page before attempting to submit an FPS.



Early reporting of FPS


You can send an FPS in advance, for example, if you are going on holiday and know you won't be around on a pay date to make the submissions however you can’t send reports for the new tax year before March.


After you’ve sent your FPS


In the next tax month (which starts on the 6th), you can:

  • view your FPS figures and how much Tax and National Insurance you owe in your HMRC online account from the 12th
  • claim any reduction on what you’ll owe HMRC (for example statutory pay) by sending an Employer Payment Summary (EPS) by the 19th
  • pay HMRC the balance by the 22nd (or the 19th if paying by post)


If you made a mistake in your FPS


You should contact the EnrolPay office to discuss urgently, as soon as you find an error. EnrolPay will review the issue on a case by case basis and suggest your best course of action.


Employer Payment Summary (EPS)


Use the EnrolPay system to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

  • reclaim statutory maternity, paternity, adoption or shared parental payments - even if you got an advance payment from HM Revenue and Customs (HMRC) to cover them
  • claim the Employment Allowance - you only need to do this once
  • pay the Apprenticeship Levy if you, or employers you’re connected to, have an annual pay bill of more than £3 million



EPS deadlines


Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS. (The tax month starts on the 6th.)



After you’ve sent your EPS

  • view what you’ve claimed and the balance of what you owe on your HMRC online account within 2 days (or by the 14th if you sent the EPS before the 11th)
  • pay HMRC by the 22nd (or the 19th if paying by post.)


If you made a mistake in your EPS


You should contact the EnrolPay offices once you realise you have made an error on your payroll, we will review the circumstances and advise you of your best course of action.


If you don’t pay any employees in a tax month


Don’t send an FPS instead send an EPS by the 19th of the following the tax month you didn’t pay any employees in stating that you have no payment dates within the period. The tax month starts on the 6th of a month and ends on the 5th of the following month so as an example if no employees had been paid between 6th April - 5th May the EPS for April must be submitted by the 19th May for it to not be classed as a late submission.


If you don’t send an EPS, HMRC may:

  • send you a notice through PAYE Online
  • estimate how much you should pay
  • give you a penalty charge



If you don’t pay anyone for a longer period you can tell HMRC up to a year in advance that you won’t pay any employees. To do this, click on 'Edit' on your EPS submission and enter dates that fall in future tax months in the ‘Period of inactivity’ fields in your EPS.